Evaluation of an Offer in Compromise

Assignment within Treasury of a Submitted Offer in Compromise

1. Upon receipt by Treasury of an offer in compromise submitted on Michigan Offer in Compromise (Form 5181), the Form and all documents accompanying the submission will be forwarded to the Office of Advocacy Services, Offer in Compromise Section for initial processing and evaluation.
2. An offer in compromise based on doubt as to liability will be assigned by the Offer in Compromise Section to an appropriate area within Treasury for evaluation and determination in accordance with the guidelines concerning an offer in compromise based on doubt as to liability.
3. If a taxpayer submits an offer in compromise based on doubt as to liability as well as doubt as to collectability and/or an accepted federal offer in compromise for the same tax periods, Treasury will first conduct an evaluation and determination of the offer in compromise based on doubt as to liability before it proceeds with an evaluation based on doubt as to collectability or accepted federal offer in compromise.